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June 3, 2019
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My wife and I are separated and wish to file separate taxes. May I itemize taxes as head of household if my wife files separately and takes the standard deduction?

  • June 3, 2019
  • 3 replies
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Best answer by Vanessa11_2

No, you both must use either the standard deduction or itemized deductions.  

Do you qualify as Head of Household?  In order to file as Head of Household, the following must apply:


  1. "You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.

  2. You paid more than half the cost of keeping up your home for the tax year.

  3. Your spouse didn't live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 

  4. Your home was the main home of your child, stepchild, or foster child for more than half the year. 

  5. You must be able to claim an exemption for the child." (exceptions may apply for children of divorce)

3 replies

Employee
June 3, 2019
Do you live in a Community Property State?
Employee
June 3, 2019

No, you both must use either the standard deduction or itemized deductions.  

Do you qualify as Head of Household?  In order to file as Head of Household, the following must apply:


  1. "You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.

  2. You paid more than half the cost of keeping up your home for the tax year.

  3. Your spouse didn't live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 

  4. Your home was the main home of your child, stepchild, or foster child for more than half the year. 

  5. You must be able to claim an exemption for the child." (exceptions may apply for children of divorce)

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June 3, 2019
The correct answer is "it depends". This is what Pub 501 states "The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions..." It is unclear if the other way is allowed (i.e. if the head of household is itemizing and the other spouse is taking standard. But it seems that HOH are given priority and may choose to file either way.
June 3, 2019

If you are still legally married, you should file either married filing jointly or married filing separately.